Concepedia

Audit Report Transparency

Audit Report Transparency is a method within the domain of audit reporting that systematically enhances the clarity, completeness, and accessibility of audit findings and underlying reasoning to improve stakeholders’ understanding and accountability.

59

Publications

2K

Citations

120

Authors

74

Institutions

Publications per year

2017–2026

31

Parents

Publications

59

Disclosure policy choices of UK firms receiving modified audit reports

Carol Ann Frost · Journal of Accounting and Economics · 1997 · 167 citations · Full text

, , +15

The Need for an Internal Auditor Report to External Stakeholders to Improve Governance Transparency

Deborah S. Archambeault, F. Todd DeZoort, Travis P. Holt · Accounting Horizons · 2008 · 113 citations

, , +15

The Audit Reporting Debate: Seemingly Intractable Problems and Feasible Solutions

Ann Vanstraelen, Caren Schelleman, Roger Meuwissen et al. · European Accounting Review · 2012 · 112 citations

, , +13

The Influence of Independent and Effective Audit Committees on Earnings Quality

Daniel Bryan, Carol Liu, Samuel L. Tiras · SSRN Electronic Journal · 2004 · 78 citations · Full text

, , +17

Analysis of the relationship between company characteristics and key audit matters disclosed

Catarina Ferreira, Ana Isabel Morais · Revista Contabilidade & Finanças · 2019 · 78 citations · Full text

, , +16

1–5 of 59

Authors

120

  1. HV
    Heidi Vander Bauwhede

    Ghent University, Belgium

    3 publications · 104 citations

    3

    h-index

  2. AV
    Ann Vanstraelen

    Maastricht University, Netherlands

    3 publications · 200 citations

    3

    h-index

  3. CS
    Caren Schelleman

    Maastricht University, Netherlands

    3 publications · 200 citations

    3

    h-index

  4. RS
    Roger Simnett

    UNSW Sydney, Australia

    2 publications · 67 citations

    2

    h-index

  5. SM
    Shawn M. Davis

    Emory University, United States

    2 publications · 99 citations

    2

    h-index

1–5 of 120

Institutions

74

  1. Maastricht University

    Maastricht, The Netherlands

    3 h-index

    8 publications

    531 citations

  2. University of Hull

    Hull, United Kingdom

    2 h-index

    2 publications

    45 citations

  3. University of the Witwatersrand

    Johannesburg, South Africa

    2 h-index

    2 publications

    100 citations

  4. Issues Research

    Durango, United States

    2 h-index

    6 publications

    304 citations

  5. Universiti Teknologi MARA

    Shah Alam, Malaysia

    2 h-index

    1 publications

    17 citations

  6. Massey University

    Palmerston North, New Zealand

    2 h-index

    1 publications

    31 citations

  7. Universitat de València

    Valencia, Spain

    2 h-index

    4 publications

    80 citations

  8. UNSW Sydney

    Sydney, Australia

    2 h-index

    5 publications

    209 citations

1–8 of 74

Venues

  1. Current Issues in Auditing

    5 publications · 153 citations

    5

    h-index

  2. SSRN Electronic Journal

    Repository · 5 publications · 187 citations

    5

    h-index

  3. Managerial Auditing Journal

    MAJ · 3 publications · 100 citations

    3

    h-index

  4. Accounting Horizons

    3 publications · 190 citations

    3

    h-index

  5. Auditing A Journal of Practice & Theory

    AJPT · 2 publications · 98 citations

    2

    h-index

1–5